# Income Tax Act 2007, Paragraph 431


In section 178 (exception for loans where interest qualifies for tax relief)—
(a) in paragraph (a) for the words from “(general” to “MIRAS)” substitute “ or section 383 of ITA 2007 (relief for interest payments) ”, and
(b) in paragraph (b) for “that section” substitute “ section 353 of ICTA ”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/431 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-431
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.